| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Burrows H.B. No. 3918 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the burden of proof for trial de novos in certain ad | |
| 7 | 7 | valorem tax appeals | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 42.23(a), Tax Code, is amended to read as | |
| 10 | 10 | follows: | |
| 11 | 11 | (a) Review is by trial de novo. [The district court shall | |
| 12 | 12 | try all issues of fact and law raised by the pleadings in the manner | |
| 13 | 13 | applicable to civil suite generally. The appraisal district has | |
| 14 | 14 | the burden of establishing the value of the property by a | |
| 15 | 15 | preponderance of the evidence presented at the hearing. If the | |
| 16 | 16 | appraisal district fails to meet that standard, the protest shall | |
| 17 | 17 | be determined in favor of the property owner. | |
| 18 | 18 | SECTION 2. This Act takes effect immediately if it receives | |
| 19 | 19 | a vote of two-thirds of all the members elected to each house, as | |
| 20 | 20 | provided by Section 39, Article III, Texas Constitution. If this | |
| 21 | 21 | Act does not receive the vote necessary for immediate effect, this | |
| 22 | 22 | Act takes effect September 1, 2017. |